The counselor responsible for the Court of Accounts for the case of misappropriation of the process and the foreign action of the Generalitat, Elena Hernáez, has reactivated the process and has asked the prosecutor of the body and the Catalan Civil Society, which exercises popular action, that in ten days to present their conclusions after the trial that was held in November, in which the defenses requested the suspension of the procedure once the amnesty law was already being processed in Congress.
According to a resolution of the Court of Accounts, after the ten-day period has elapsed, the defendants, just over thirty, including former presidents Carles Puigdemont and Artur Mas, will have another ten days to present their conclusions, which will predictably insist on the suspension. After this procedure, the procedure, in which the defendants are asked to return 3.4 million euros, will be considered for sentencing.
Elena Hernáez must determine what undue expenses have been justified that have been used by the Government since 2011. According to the provisional liquidation, the period analyzed goes from 2011 to 2017 for the promotion of the process abroad and in this last year by the organization of 1-O when it was declared illegal by the Constitutional Court and its celebration was prohibited by the Superior Court of Justice of Catalonia (TSJC).
The sentence handed down by this counselor can be appealed before the TCu Chamber itself and then before the Contentious-Administrative Chamber of the Supreme Court. Until it reaches the High Court, the sentence will not be final and therefore enforceable. Therefore, under the Amnesty law that includes this case, the sentence would not be applied.